Malaysia legislation
Section 52
Section 52
(a)
makes an incorrect return by omitting or understating any income of which he is required by this Act to make a return on behalf of a chargeable person; or
(b)
gives any incorrect information in relation to any matter affecting the chargeability to tax of a chargeable person, shall, unless he satisfies the court that the incorrect return or incorrect information was made or given in good faith, be guilty of an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit and shall pay a special penalty of double the amount of tax which has been undercharged in consequence of the incorrect return or
90
incorrect information or which would have been undercharged if the return or information had been accepted as correct.
(2)
Where a person—
(a)
makes an incorrect return by omitting or understating any income of which he is required by this Act to make a return on behalf of a chargeable person; or
(b)
gives any incorrect information in relation to any matter affecting the chargeability to tax of a chargeable person, then, if no prosecution under subsection (1) has been instituted in respect of the incorrect return or incorrect information, the Director General may require that person to pay a penalty equal to the amount of tax which has been undercharged in consequence of the incorrect return or incorrect information or which would have been undercharged if the return or information had been accepted as correct;
and, if that person pays that penalty (or, where the penalty is abated or remitted under section 63, so much, if any, of the penalty as has not been abated or remitted), he shall not be liable to be charged on the same facts with an offence under subsection (1).
Wilful evasion